Home / 
Business when teated distinct and separate.
X X X X Extracts X X X X
X X X X Extracts X X X X
....istinct and separate from another business, if— (a) the unit of the business is processing, producing, manufacturing or trading the same goods as in the other business and such unit is located physically apart from the other unit; (b) the unit of the business is processing, produci....
TaxTMI